Page 102 - GSTL_ 28th May 2020_Vol 36_Part 4

548 GST LAW TIMES [ Vol. 36
(SGST); 3,27,010/- (IGST); has been granted to the taxpayer on the APTIS
Module, since there was no provision to issue RFD-08 (show cause notice)
from RFD-02 on APTIS.
Subsequently, Show Cause Notice (SCN) in RFD-08, dated 3-4-2019 was is-
sued to the taxpayer, proposing rejection of the entire refund claim, includ-
ing the 20% provisional refund granted vide Form RFD-04, dated 30-3-2019,
amounting to Rs. 4,19,420/- and called for their objections, if any, against
such proposition. In this notice personal hearing was granted to the taxpay-
er on 9-4-2019, to represent their case in person.
In response to the SCN in RFD-08, dated 3-4-2019, the taxpayer filed reply
in RFD-09, dated 19-4-2019, and requested for another personal hearing, as
they did not avail, personal hearing granted on 9-4-2019 the request of the
taxpayers was considered, keeping in view the principles of natural justice,
and another opportunity of personal hearing was granted on 27-4-2019.
Accordingly, on 27-4-2019, Shri Manish Goel, C.A, Authorized Representa-
tive (A.R) appeared before the Refund sanctioning authority and represent-
ed the case.
The written contentions raised, and the arguments put forth, are verified
thoroughly and found are of no avail and accordingly they are rejected as
not tenable. Therefore, the refund claimed by the taxpayer i.e. Rs.
20,97,104/- (including the amount of Rs. 4,19,420/- provisionally sanc-
tioned was rejected.
2.1 Refund claimed filed by the appellant has been rejected solely on the
ground that as per Section 54(3)(i) read with Rule 89(2)(f) of the GST Law
(APGST Act, CGST Act), the provisions for refund of unutilized input tax is
available to only those taxpayer who made supplies to SEZ Unit or the De-
veloper not vice versa.
The relevant provisions of law are as under :
In reply to objection 2.1, it is submitted that there no remarks to offer.
2.2 As per Section 54(3) of Central Goods and Services Tax Act, 2017,
Subject to the provisions of sub-section (10), a registered person may claim
refund of any unutilized Input Tax Credit at the end of any tax period :
Provided that no refund of unutilized input tax credit shall be allowed in
cases other than -
(i) Zero-rated supplies made without payment of tax;
(ii) Where the credit has accumulated on account of rate of tax on
inputs being higher than the rate of tax on output supplies
(other than nil rated or fully exempt supplies), except supplies
of goods or services or both as may be notified by the Gov-
ernment on the recommendations of the Council :
Provided further that no refund of unutilised input tax credit shall be al-
lowed in cases where the goods exported out of India are subjected to ex-
port duty :
Provided also that no refund of input tax credit shall be allowed, if the sup-
plier of goods or services or both avails of drawback in respect of central
tax or claims refund of the integrated tax paid on such supplies.
In reply to objection 2.2, it is submitted that there no remarks to offer.
2.3 Further as per Section 16 of Integrated Goods and Services Tax Act,
2017,
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